Prescribed Interest Rates – Chaplin & Co. LLP, Chartered Professional Accountants

Prescribed Interest Rates

Prescribed Interest Rates

Federal	January to March	April to June	July to September	October to December
Under-payments
2021 2019 2018 2017 2016	5% 6% 6% 5% 5%	5% 6% 6% 6% 5%	5% 5% 6% 6% 5%	5% 5% 6% 6% 5%

Federal	January to March	April to June	July to September	October to December
Over-payments (corporations)
2021 2020 2019 2018 2017	1% 2% 2% 1% 1%	1% 2% 2% 2% 1%	1% 1% 2% 2% 1%	1% 1% 2% 2% 1%

Federal	January To March	April To June	July to September	October To December
Over-payments (non-corporations)
2021 2020 2019 2018 2017	3% 4% 4% 3% 3%	3% 4% 4% 4% 3%	3% 3% 4% 4% 3%	3% 3% 4% 4% 3%

Federal	January to March	April to June	July to September	October to December
Taxable benefits and low interest loans
2021 2020 2019 2018 2017	1% 2% 2% 1% 1%	1% 2% 2% 2% 1%	1% 1% 2% 2% 1%	1% 1% 2% 2% 1%

Federal	January to March	April to June	July to September	October to December
Under-payments
2024	10%
2023	8%	9%	9%	9%
2022	5%	5%	6%	7%
2021	5%	5%	5%	5%
2020	6%	6%	5%	5%

Federal	January to March	April to June	July to September	October to December
Over-payments (corporations)
2024	6%
2023	4%	5%	5%	5%
2022	1%	1%	2%	3%
2021	1%	1%	1%	1%
2020	2%	2%	1%	1%

Federal	January to March	April to June	July to September	October to December
Over-payments(non-corporations)
2024	8%
2023	6%	7%	7%	7%
2022	3%	3%	4%	5%
2021	3%	3%	3%	3%
2020	4%	4%	3%	3%

Federal	January to March	April to June	July to September	October to December
Taxable benefits and low interest loans
2024	6%
2023	4%	5%	5%	5%
2022	1%	1%	2%	3%
2021	1%	1%	1%	1%
2020	2%	2%	1%	1%